Indication of the provisions of the instruction of the Central Bank of the Russian Federation. Changes have been made to the procedure for conducting cash transactions. Central Bank of the Russian Federation

CENTRAL BANK OF THE RUSSIAN FEDERATION

NOTE
11.03.14 N 3210-U

ABOUT ORDER
CASH OPERATIONS BY LEGAL ENTITIES
AND SIMPLIFIED CASH OPERATIONS
INDIVIDUAL ENTREPRENEURS AND SUBJECTS
SMALL BUSINESS

1. This Instruction is based on federal law dated July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, N 28, item 2790; 2003, N 2, item 157; N 52, item 5032 ; 2004, N 27, item 2711; N 31, item 3233; 2005, N 25, item 2426; N 30, item 3101; 2006, N 19, item 2061; N 25, item 2648; 2007 , N 1, item 9, item 10; N 10, item 1151; N 18, item 2117; 2008, N 42, item 4696, item 4699; N 44, item 4982; N 52, item 6229, item 6231; 2009, N 1, item 25; N 29, item 3629; N 48, item 5731; 2010, N 45, item 5756; 2011, N 7, item 907; N 27 , item 3873; N 43, item 5973; N 48, item 6728; 2012, N 50, item 6954; N 53, item 7591, item 7607; 2013, N 11, item 1076; N 14 1649; N 19, item 2329; N 27, item 3438, item 3476, item 3477; N 30, item 4084; N 49, item 6336; N 52, item 6975) determines the order conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit institutions nizations (hereinafter - the bank), as well as a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses.

For the purposes of this Directive, small businesses are legal entities classified in accordance with the conditions established by Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2007, N 31, item 4006; N 43, item 5084; 2008, N 30, item 3615, item 3616; 2009, N 31, item 3923; N 52, item 6441; 2010, N 28, item 3553 ; 2011, N 27, item 3880; N 50, item 7343; 2013, N 27, item 3436, item 3477; N 30, item 4071; N 52, item 6961), to small enterprises, in including micro-enterprises.

When conducting cash transactions, recipients of budgetary funds are guided by this Instruction, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.

2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in a place for cash operations, determined by the head legal entity(hereinafter referred to as the cash desk), after deducing the amount of the cash balance at the end of the working day in the cash book 0310004 (hereinafter referred to as the cash balance limit).

A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals.

A paying agent operating in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activities of accepting payments from individuals carried out by payment agents" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, No. 23, Art. 2758; No. 48, 5739; 2010, N 19, item 2291; 2011, N 27, item 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with the Federal Law of June 27, 2011 N 161 -FZ "On the National Payment System" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - a bank paying agent (subagent), when determining the cash balance limit, they do not take into account cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent).

Subdivision of a legal entity, at the location of which a separate workplace(workplaces) (hereinafter referred to as a separate subdivision), depositing cash to a bank account opened for a legal entity in a bank, the cash balance limit is set in the manner prescribed by this Directive for a legal entity.

A legal entity, which includes separate subdivisions that hand over cash to the cash desk of a legal entity, determines the cash balance limit, taking into account the cash balance limits established by these separate subdivisions.

A copy of the administrative document on setting a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner established by the legal entity.

A legal entity keeps on bank accounts in banks funds in excess of the limit established in accordance with paragraphs two to five of this clause of the cash balance limit, which are free in cash.

Accumulation by a legal entity of cash in cash in excess of the established limit of the cash balance is allowed on payment days wages, scholarships, payments included in accordance with the methodology adopted for filling out forms of federal state statistical observation, payroll and payments social character(hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays in the case of a legal entity conducting cash transactions on these days.

In other cases, the accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is not allowed.

Individual entrepreneurs, small business entities may not set a cash balance limit.

3. An authorized representative of a legal entity delivers cash to a bank or to an organization included in the Bank of Russia system that transports cash, collects cash, accepts, recounts, sorts, forms and packs cash from bank customers (hereinafter referred to as the organization included in the system of the Bank of Russia) to credit their amounts to the bank account of a legal entity.

An authorized representative of a separate subdivision may, in accordance with the procedure established by a legal entity, hand over cash to the legal entity's cash desk or to a bank or organization included in the Bank of Russia system in order to credit their amounts to the legal entity's bank account.

4. Cash transactions are conducted at the cash desk by a cashier or other employee determined by the head of a legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the head) from among their employees (hereinafter referred to as the cashier), with the establishment of appropriate official rights and duties with which the cashier must familiarize himself with signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying tool, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 N 181-FZ "On social protection invalids in the Russian Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1995, N 48, art. 4563; 1999, N 2, art. 232; N 29, art. 3693; 2001, N 24, art. 2410; N 33, art. 3426; N 53; item 5024; 2002, N 1, item 2; 2003, N 2, item 167; N 43, item 4108; 2004, N 35, item 3607; 2005, N 1, item 25; 2006, N 1, item 10; 2007, N 43, item 5084; N 49, item 6070; 2008, N 9, item 817; N 29, item 3410; N 30, item 3616; N 52, item 6224; 2009, N 18, item 2152; N 30, item 3739; 2010, N 50, item 6609; 2011, N 27, item 3880; N 30, item 4596; N 45 , item 6329; N 47, item 6608; N 49, item 7033; 2012, N 29, item 3990; N 30, item 4175; N 53, item 7621; 2013, N 8, item 717 ; N 19, item 2331; N 27, item 3460, item 3475, item 3477; N 48, item 6160; N 52, item 6986; 2014, N 26, item 3406; N 30, item 4268) by a cashier in the presence of an employee specified in the administrative document of a legal entity, an individual entrepreneur and not carrying out this cash transaction. specified worker prior to conducting a cash transaction, orally brings to the attention of an individual who is visually impaired, information about the nature of the cash transaction and the amount of the transaction (the amount of cash).
(as amended by Bank of Russia Directive No. 3558-U dated February 3, 2015)

If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the head.

A legal entity, an individual entrepreneur can conduct cash transactions using software technical means.

Software and hardware, the design of which provides for the acceptance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a Bank of Russia regulation.

4.1. Cash transactions are executed by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

Cash documents can be issued at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of Federal Law No. electronic means payment" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, N 21, item 1957; 2009, N 23, item 2776; N 29, item 3599; 2010, N 31, item 4161; 2011, N 27, item 3873 ; 2012, N 26, item 3447; 2013, N 19, item 2316; N 27, item 3477; N 48, item 6165; 2014, N 19, item 2316; 2015, N 10, item 1421 ; 2016, N 27, item 4223).

The paying agent, bank paying agent (subagent) for cash accepted in the course of carrying out the activities of a paying agent, bank paying agent (subagent) draws up a separate incoming cash order 0310001.

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents may not be issued.

(Clause 4.1 as amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

4.2. Cash documents are issued:

chief accountant;

an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, individual with whom contracts for the provision of services for maintaining accounting(hereinafter referred to as the accountant);

head (in the absence of the chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as by the cashier.

In the case of conducting cash transactions and registration cash documents cash documents are signed by the head of the head.

4.4. The cashier is provided with a seal (stamp) containing (containing) details confirming the cash transaction (hereinafter referred to as the seal (stamp), as well as specimen signatures of persons authorized to sign cash documents, when registering cash documents on paper.

In the case of conducting cash transactions and drawing up cash documents by the head, sample signatures of persons authorized to sign cash documents are not issued.

4.5. If there is a senior cashier, operations for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the ledger of funds accepted and issued by the cashier 0310005, indicating the amounts of cash transferred. Entries in the accounting book of funds accepted and issued by the cashier 0310005 are made at the time of cash transfer and are confirmed by the signatures of the senior cashier, cashier.

4.6. Cash incoming to the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash desk, the legal entity records in the cash book 0310004.

The paying agent, bank paying agent (subagent) maintains a separate cash book 0310004 to account for cash accepted in the course of the activities of a paying agent, bank paying agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for received, issued cash (full posting to the cash desk).
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book 0310004, and certifies the entries in the cash book 0310004 with a signature.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

Entries in the cash book 0310004 are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who conducted the specified reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book 0310004 are not made.

Separate subdivisions transfer to the legal entity a copy of the cash book sheet 0310004 in the manner established by the legal entity, taking into account the time period for the legal entity to draw up accounting (financial) statements.

Control over the maintenance of the cash book 0310004 is carried out by Chief Accountant(in his absence - the head).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, they may not keep cash book 0310004.

4.7. The documents provided for by this Instruction may be drawn up on paper or in in electronic format.

Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software(hereinafter referred to as technical means), and signed with handwritten signatures. It is allowed to make corrections to documents drawn up on paper, with the exception of cash documents, containing the date of correction, surnames and initials, as well as signatures of persons who have drawn up documents in which corrections have been made.

Documents in electronic form are drawn up using technical means, taking into account their protection against unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signature" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 15, art. 2036; N 27, art. 3880; 2012, N 29, item 3988; 2013, N 14, item 1668; N 27, item 3463, item 3477; 2014, N 11, item 1098; N 26, item 3390; 2016, N 1, art. 65; N 26, art. 3889) (hereinafter - electronic signature). It is not allowed to make corrections to the documents executed in electronic form after signing the said documents.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

The storage of documents drawn up on paper or in electronic form is organized by the head.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from the person with whom the contract labor contract or a civil law contract (hereinafter referred to as the employee), is carried out according to incoming cash orders 0310001.

5.1. Upon receipt of the incoming cash order 0310001, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when drawing up the incoming cash order 0310001 on paper, its compliance with the sample, except for the case provided for in the second paragraph of sub-clause 4.4 of clause 4 of this Instruction, checks the compliance of the amount of cash written in numbers with the amount of cash written in words, the availability of supporting documents listed in the cash receipt order 0310001.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

The cashier accepts cash by sheet, piece counting.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order 0310001 with the amount of actually accepted cash.

If the deposited amount of cash corresponds to the amount specified in the incoming cash order 0310001, the cashier signs the incoming cash order 0310001, puts on the receipts for the incoming cash order 0310001, issued to the cash depositor, an imprint of the seal (stamp) and gives him the specified receipt to the incoming cash order 0310001. When issuing an incoming cash order 0310001 in electronic form, a receipt for an incoming cash order 0310001 can be sent to the cash depositor at his request to the address provided by him Email.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order 0310001, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 (in the case of issuing an incoming cash order 0310001 in electronic form, he puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the head) for reissuing the incoming cash order 0310001 on the actual amount of cash deposited.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

5.2. Lost strength.

5.3. Acceptance at the cash desk of a legal entity of cash deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order 0310001.

6. The issuance of cash is carried out on account cash orders 0310002.

The issuance of cash for payment of wages, scholarships and other payments to employees is carried out according to expenditure cash orders 0310002, payrolls 0301009, payrolls 0301011.

6.1. Upon receipt of an expense cash order 0310002 (payroll 0301009, payroll 0301011), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the head) and, when drawing up these documents on paper, its compliance with the sample, except for the case provided for in paragraph two of sub-clause 4.4 of clause 4 of this Instruction, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash under an outgoing cash order 0310002, the cashier also checks the availability of supporting documents listed in the outgoing cash order 0310002.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

The cashier issues cash after the identification of the cash recipient according to the passport or other identity document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identity document presented by the cash recipient. The issuance of cash is carried out by the cashier directly to the recipient of cash, specified in the expenditure cash warrant 0310002 (settlement and payroll 0301009, payroll 0301011) or in the power of attorney.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order 0310002 with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surnames, first names, patronymics (if any) of the authorized person indicated in the power of attorney and cash order 0310002 with the data of the identity document with the data of the identity document presented by the authorized person. In the settlement and payroll 0301009 (payroll 0301011), before the signature of the person who is entrusted with receiving cash, the cashier makes an entry "by proxy". The power of attorney is attached to the expenditure cash warrant 0310002 (settlement and payroll 0301009, payroll 0301011).

In the case of issuing cash by proxy issued for several payments or for receiving cash from different legal entities, individual entrepreneurs, its copies are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash order 0310002 (payroll 0301009, payroll 0301011). The original of the power of attorney (if any) is kept by the cashier and is attached to the expenditure cash order 0310002 (payroll 0301009, payroll 0301011) at the last cash withdrawal.

6.2. When dispensing cash under an outgoing cash order 0310002, the cashier prepares the amount of cash to be given out and passes the outgoing cash order 0310002 to the cash recipient for signing. In the case of issuing an account cash order 0310002 in electronic form, the recipient of cash can affix an electronic signature.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

The cashier recalculates the amount of cash prepared for withdrawal in such a way that the cash recipient can observe his actions, and gives the recipient cash by sheet, piece counting in the amount indicated in the cash order 0310002.

The cashier does not accept claims from the recipient of cash on the amount of cash, if the recipient of cash did not check the compliance of the amounts of cash written in numbers with the amounts written in words in the cash receipt 0310002, and did not count the cash received by him sheet by piece under the supervision of the cashier .

After the issuance of cash on account cash warrant 0310002, the cashier signs it.

6.3. To issue cash to an employee against a report (hereinafter referred to as an accountable person) for expenses related to the activities of a legal entity, an individual entrepreneur, an expenditure cash order 0310002 is issued in accordance with the administrative document of a legal entity, an individual entrepreneur or a written application of an accountable person, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the head and the date.
(As amended by Bank of Russia Ordinance No. 4416-U dated June 19, 2017)

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which the cash was issued for the report, or from the day of starting work, to present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant (in their absence - by the head), its approval by the head and the final settlement of the advance report are carried out within the time period established by the head.

The paragraph is invalid. - Instruction of the Bank of Russia dated June 19, 2017 N 4416-U.

6.4. The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account cash order 0310002.

6.5. The amount of cash intended for payment of wages, scholarships and other payments is established according to payroll 0301009 (payroll 0301011). The term for issuing cash for these payments is determined by the head and indicated in the payroll 0301009 (payroll 0301011). The duration of the cash withdrawal period for wages, scholarships and other payments may not exceed five working days (including the day of receipt of cash from a bank account for these payments).

The issuance of cash to an employee is carried out in the manner prescribed in paragraphs one - three of subparagraph 6.2 of this paragraph, with the employee's signature in the payroll 0301009 (payroll 0301011).

On the last day of issuing cash intended for payment of wages, scholarships and other payments, the cashier in the payroll 0301009 (payroll 0301011) affixes a seal (stamp) or makes an entry "deposited" opposite the names and initials of employees who do not cash withdrawal is carried out, calculates and records in the final line the amount of actually issued cash and the amount to be deposited, compares the indicated amounts with the total amount in the payroll statement 0301009 (payroll sheet 0301011), puts his signature on the payroll sheet 0301009 ( payroll 0301011) and submits it for signing to the chief accountant or accountant (in their absence - to the head).

For the actually issued amounts of cash according to the payroll 0301009 (payroll 0301011), an expenditure cash order 0310002 is issued.

7. Measures to ensure the safety of cash in the course of cash transactions, storage, transportation, the procedure and terms for conducting checks on the actual availability of cash are determined by a legal entity, an individual entrepreneur.

8. This Instruction is subject to official publication in the Bulletin of the Bank of Russia and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated February 28, 2014 No. 5) shall enter into force on June 1, 2014, with the exception of paragraph five point 4.

8.2. From the date of entry into force of this Ordinance, to recognize as invalid Regulation of the Bank of Russia dated October 12, 2011 N 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on November 24, 2011 N 22394 ("Bulletin of the Bank of Russia" dated November 30, 2011 N 66).

Chairman
Central Bank
Russian Federation
E.S.NABIULLINA

Application
to the Instruction of the Bank of Russia
dated March 11, 2014 N 3210-U
"On the procedure for maintaining cash
operations by legal entities
and simplified procedures
cash transactions by individual
entrepreneurs and subjects
small business"

DETERMINATION OF THE LIMIT OF THE RESIDUE OF CASH

1. To determine the cash balance limit, a legal entity takes into account the volume of cash receipts for goods sold, work performed, services rendered (a newly created legal entity is the expected volume of cash receipts for goods sold, work performed, services rendered).

L \u003d V: P x N c,

V - the amount of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (a legal entity, which includes separate divisions, determines the amount of cash receipts for goods sold, work performed, services rendered, taking into account cash accepted for goods sold, work performed, services rendered by separate subdivisions, except for the case provided for in paragraph four of clause 2 of this Instruction);

P - the settlement period determined by the legal entity, for which the volume of cash receipts for the sold goods, work performed, services rendered, in working days is taken into account (when determining it, periods of peak volumes of cash receipts, as well as the dynamics of similar periods of previous years; the settlement period is not more than 92 working days of a legal entity);

N c - the period of time between the days of delivery to the bank by a legal entity of cash received for goods sold, work performed, services rendered, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a settlement where there is no bank, - fourteen working days. In the case of force majeure, N c is determined after the termination of the force majeure.

For example, when handing over cash to a bank, once every three N c days is equal to three working days. When determining N c may take into account the location, organizational structure, the specifics of the activities of a legal entity (for example, seasonality of work, working hours).

2. To determine the cash balance limit, a legal entity takes into account the volume of cash withdrawals (a newly created legal entity - the expected volume of cash withdrawals), with the exception of cash amounts intended for payment of wages, scholarships and other payments to employees.

The cash balance limit is calculated by the formula:

L = R: P x N n ,

L - cash balance limit in rubles;

R - the volume of cash withdrawals, with the exception of the amounts of cash intended for payment of wages, scholarships and other payments to employees, for the billing period in rubles (a legal entity that includes separate divisions, when determining the volume of cash withdrawals, cash is taken into account stored in these separate subdivisions, with the exception of the case provided for in paragraph four of paragraph 2 of this Instruction);

P - billing period determined by a legal entity, for which the volume of cash withdrawals in working days is taken into account (when determining it, periods of peak cash withdrawals, as well as the dynamics of cash withdrawals for similar periods of previous years, can be taken into account; the settlement period is not more than 92 working days of a legal entity);

N n - the period of time between the days of receipt by a cash check in a bank by a legal entity of cash, with the exception of cash amounts intended for payment of wages, scholarships and other payments to employees, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a settlement where there is no bank, - fourteen working days. In the case of force majeure, N n is determined after the termination of the force majeure.

CENTRAL BANK OF THE RUSSIAN FEDERATION

ABOUT ORDER
CASH OPERATIONS BY LEGAL ENTITIES
AND SIMPLIFIED CASH OPERATIONS
INDIVIDUAL ENTREPRENEURS AND SUBJECTS
SMALL BUSINESS

1. This Instruction, based on Federal Law No. 86-FZ of July 10, 2002, "On the Central Bank of the Russian Federation (Bank of Russia)" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; N 52, item 5032; 2004, N 27, item 2711; N 31, item 3233; 2005, N 25, item 2426; N 30, item 3101; 2006, N 19, item 2061; N 25, item 2648; 2007, N 1, item 9, item 10; N 10, item 1151; N 18, item 2117; 2008, N 42, item 4696, item 4699; N 44, 4982; N 52, item 6229, item 6231; 2009, N 1, item 25; N 29, item 3629; N 48, item 5731; 2010, N 45, item 5756; 2011, N 7, item 907; N 27, item 3873; N 43, item 5973; N 48, item 6728; 2012, N 50, item 6954; N 53, item 7591, item 7607; 2013, N 11, item 1076; N 14, item 1649; N 19, item 2329; N 27, item 3438, item 3476, item 3477; N 30, item 4084; N 49, item 6336; N 52, article 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit institutions (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity establishes by an administrative document the maximum allowable amount of cash that can be stored in a place for carrying out cash operations, determined by the head of the legal entity (hereinafter - cash desk), after displaying in the cash book 0310004 the amount of the cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

For a subdivision of a legal entity, at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate subdivision) is equipped, depositing cash to a bank account opened for a legal entity in a bank, the cash balance limit is set in the manner prescribed by this Instruction for a legal entity .

A copy of the administrative document on setting a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner established by the legal entity.

A legal entity keeps on bank accounts in banks funds in excess of the cash balance limit established in accordance with paragraphs two to five of this clause, which are free cash.

Accumulation by a legal entity of cash in cash in excess of the established limit of the cash balance is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund and payments of a social nature (hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays, if the legal entity conducts cash transactions on these days.

In other cases, the accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is not allowed.

Individual entrepreneurs, small business entities may not set a cash balance limit.

4. Cash transactions are carried out at the cash desk by a cashier or other employee specified by the head of the legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the head) from among his employees (hereinafter referred to as the cashier), with the establishment of the relevant official rights and duties with which the cashier should be familiarized with the signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying tool, are carried out taking into account the requirements of Article 14.1 of Federal Law No. Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; N 53; item 5024; 2002, N 1, item 2; 2003, N 2, item 167; N 43, item 4108; 2004, N 35, item 3607; 2005, N 1, item 25; 2006 , N 1, item 10; 2007, N 43, item 5084; N 49, item 6070; 2008, N 9, item 817; N 29, item 3410; N 30, item 3616; N 52, 6224; 2009, N 18, item 2152; N 30, item 3739; 2010, N 50, item 6609; 2011, N 27, item 3880; N 30, item 4596; N 45, item 6329; N 47, item 6608; N 49, item 7033; 2012, N 29, item 3990; N 30, item 4175; N 53, item 7621; 2013, N 8, item 717; N 19 , item 2331; N 27, item 3460, item . 3475, Art. 3477; No. 48, art. 6160; No. 52, art. 6986; 2014, N 26, art. 3406; No. 30, art. 4268) by a cashier in the presence of an employee specified in the administrative document of a legal entity, an individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, prior to conducting a cash transaction, verbally informs an individual who is visually impaired about the nature of the cash transaction and the amount of the transaction (the amount of cash).

If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the head.

A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware.

4.1. Cash transactions are executed by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

Cash documents can be issued at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of Federal Law No. electronic means of payment" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, N 21, art. 1957; 2009, N 23, art. 2776; N 29, art. 3599; 2010, N 31, art. 4161; 2011, N 27, art. 3873; 2012, N 26, item 3447; 2013, N 19, item 2316; N 27, item 3477; N 48, item 6165; 2014, N 19, item 2316; 2015, N 10, item 1421; 2016, N 27, item 4223).

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be issued.

4.2. Cash documents are issued:

chief accountant;

an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts have been concluded for the provision of accounting services (hereinafter referred to as the accountant);

head (in the absence of the chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.

In the case of conducting cash transactions and drawing up cash documents by the head, sample signatures of persons authorized to sign cash documents are not issued.

The paying agent, bank paying agent (subagent) maintains a separate cash book 0310004 to account for cash accepted in the course of the activities of a paying agent, bank paying agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for received, issued cash (full posting to the cash desk).

If no cash transactions were carried out during the working day, entries in the cash book 0310004 are not made.

Control over the maintenance of the cash book 0310004 is carried out by the chief accountant (in his absence, the head).

4.7. The documents provided for by this Instruction may be drawn up on paper or in electronic form.

Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as hardware), and signed with handwritten signatures. It is allowed to make corrections to documents drawn up on paper, with the exception of cash documents, containing the date of correction, surnames and initials, as well as signatures of persons who have drawn up documents in which corrections have been made.

Documents in electronic form are drawn up using technical means, taking into account their protection against unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signature" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 15, art. 2036; N 27, art. 3880; 2012, N 29, item 3988; 2013, N 14, item 1668; N 27, item 3463, item 3477; 2014, N 11, item 1098; N 26, item 3390; 2016, N 1, article 65; N 26, article 3889) (hereinafter referred to as the electronic signature). It is not allowed to make corrections to the documents executed in electronic form after signing the said documents.

The storage of documents drawn up on paper or in electronic form is organized by the head.

5. Acceptance of cash by a legal entity, an individual entrepreneur, including from a person with whom an employment contract or a civil law contract has been concluded (hereinafter referred to as the employee), is carried out according to cash receipt orders 0310001.

The cashier accepts cash by sheet, piece counting.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order 0310001 with the amount of actually accepted cash.

If the deposited amount of cash corresponds to the amount indicated in the incoming cash order 0310001, the cashier signs the incoming cash order 0310001, puts on the receipts for the incoming cash order 0310001, issued to the cash depositor, an imprint of the seal (stamp) and gives him the specified receipt to the incoming cash order 0310001. When issuing an incoming cash order 0310001 in electronic form, a receipt for the incoming cash order 0310001 can be sent to the cash depositor at his request to the e-mail address provided by him.

5.3. Acceptance at the cash desk of a legal entity of cash deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order 0310001.

6. The issuance of cash is carried out on account cash orders 0310002.

The issuance of cash for payment of wages, scholarships and other payments to employees is carried out according to expenditure cash orders 0310002, payrolls 0301009, payrolls 0301011.

After the issuance of cash on account cash warrant 0310002, the cashier signs it.

For the actually issued amounts of cash according to the payroll 0301009 (payroll 0301011), an expenditure cash order 0310002 is issued.

Chairman
Central Bank
Russian Federation
E.S.NABIULLINA

Application
to the Instruction of the Bank of Russia
dated March 11, 2014 N 3210-U
"On the procedure for maintaining cash
operations by legal entities
and simplified procedures
cash transactions individual
entrepreneurs and subjects
small business"

DETERMINATION OF THE LIMIT OF THE RESIDUE OF CASH

Nc - the period of time between the days of delivery to the bank by a legal entity of cash received for goods sold, work performed, services rendered, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a settlement where there is no bank, - fourteen working days. In the case of force majeure, Nc is determined after the termination of the force majeure.

For example, when depositing cash to a bank once every three days, Nc equals three working days. When determining Nc, the location, organizational structure, specific activities of a legal entity (for example, seasonality of work, working hours) can be taken into account.

The cash balance limit is calculated by the formula:

L - cash balance limit in rubles;

Nn - the period of time between the days of receipt by a legal entity of cash on a cash check in a bank, with the exception of cash amounts intended for payment of wages, scholarships and other payments to employees, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a settlement where there is no bank, - fourteen working days. In the case of force majeure, Nn is determined after the termination of the force majeure.

All individual entrepreneurs and legal entities in the course of their activities are faced with the need to conduct cash settlements using cash. Such calculations must be carried out in a certain order established by Bank of Russia Ordinance No. 3210 dated March 11, 2014.

Violation of this order may lead to extraordinary checks by regulatory authorities and the imposition of fines.

Instruction of the Central Bank of the Russian Federation No. 3210 extends its effect:

for individual entrepreneurs and small businesses;
non-small organizations;
companies with separate divisions;
persons using cash registers or strict reporting forms;
employers issuing funds under the report.

All listed persons and organizations, when conducting cash transactions, should be guided by the document in question.

According to the current legislation, cash transactions are not included in the number of business-type transactions for which organizations can independently approve the forms of primary documents.

The uniform forms that must be used by all individual entrepreneurs and legal entities are approved by the Directive of the Central Bank of the Russian Federation No. 3210. Some forms may be used electronically, subject to availability. EDS signatures. When and in what cases this can be done - we will consider further.

The procedure for calculating the cash limit at the box office

Bank of Russia Ordinance No. 3210 states that legal entities must set the maximum allowable amount of cash that can remain on hand at the end of each business day. Cash that exceeds the approved limit must be deposited with a banking organization.

In the current wording of the document, the obligation to set a limit applies only to legal entities. Individual entrepreneurs and small businesses are exempted from this.

The calculation of the cash limit can be performed:

based on the amount of cash receipts for goods sold, services rendered or work (for new organizations - based on the expected amounts of receipts);
based on the volume of cash disbursements (for new organizations - based on their expected volume), excluding amounts intended for the payment of salaries and scholarships.

Until June 2017, when Directive No. 3210 was amended, business entities could not choose the preferred method for calculating the cash limit - they always used only the first option by default. The second method could be used only in the absence of cash receipts at the box office.

Maintaining cash registers

If earlier, until 2017, individual entrepreneurs, along with legal entities, were obliged to draw up receipt and expenditure cash orders and keep cash books, today the situation has changed.

Individual entrepreneurs working in accordance with Russian tax legislation, in accordance with clauses 4.1 and 4.6 of the Instruction of the Central Bank of the Russian Federation under consideration, today may not draw up: cash documentation and cash book. In particular, this applies to entrepreneurs who are payers of UTII, ESKHE and businessmen using a patent or simplified taxation system.

Entrepreneurs in the general regime keep records of income and expenses in the corresponding book, which means that the changes in 2017 apply to them.

Features of maintaining a cash book

Legal entities that are not exempt from maintaining a cash book and cash documents must comply with certain rules.

The rules are:

the cash book and other documents can be drawn up in paper form and filled out by hand;
the cash book and documentation can be filled out on a computer, and then printed out in paper form;
the cash book and documents can be filled in and transferred to controlling structures in electronic form, provided that the information is protected from distortion and unauthorized access is prevented.

The first two methods of maintaining documentation require the signature of the responsible person, the third method allows the use of EDS.

The responsible specialist must make sure that all documents contain the signatures of the head (chief accountant or director). Responsible for maintaining the cash book and other cash documents can be not only the cashier, but also any other person endowed with the appropriate authority.

Some cash handling issues

Clause 6.3 of Directive of the Central Bank of the Russian Federation No. 3210 says that in order to issue cash that is required to meet the needs of a legal entity, an expenditure cash warrant must be issued in accordance with a written application of the accountable person and in accordance with the administrative document of the head.

The application or document must contain information about the amount of cash and the period for which they are issued.

Also, the document must indicate the date of its compilation and the signature of the responsible person.

Cash in excess of the established limit may be deposited:

directly to the bank;
to an organization that is part of the system of the Central Bank of the Russian Federation and is engaged in the transportation, collection and acceptance of cash from customers.

Previously, there was also the possibility of crediting money to the account with the help of the organization of the federal postal service.

Responsibility for violation of the procedure for conducting cash transactions

Handling cash is a serious matter. Violation of the procedure for working with cash and the rules for conducting cash transactions is considered a violation of the law, for which administrative liability is provided.

The amount of liability is defined in Article 15.1 of the Code of Administrative Offenses of the Russian Federation:

fine for officials organizations can be from four to five thousand rubles;
the size of the fine for legal entities can range from 40 to 50 thousand rubles.

Significant violations for which fines are due are:

carrying out cash settlements with other organizations in excess of the approved limits;
incomplete transfer of cash to the cashier;
violation of the procedure for storing free financial resources;
storage at the cash desk of cash in excess of the approved limits.

Thus, in order to pay fines, entrepreneurs and legal entities must follow changes in legislation and strictly follow the rules approved by the Central Bank of the Russian Federation.

(Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, article 2426; No. 30, article 3101; 2006, No. 19, article 2061; No. 25, article 2648; 2007, No. 1, article 9, article 10; No. 10, article 1151; No. 18, Art.2117; 2008, No. 42, Art.4696, Art.4699; No. 44, Art.4982; No. 52, Art.6229, Art.6231; 2009, No. 1, Art.25; No. 29, Art. .3629; No. 48, article 5731; 2010, No. 45, article 5756; 2011, No. 7, article 907; No. 27, article 3873; No. 43, article 5973; No. 48, article 6728; 2012 , No. 50, item 6954; No. 53, item 7591, item 7607; 2013, No. 11, item 1076; No. 14, item 1649; No. 19, item 2329; No. 27, item 3438, item 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 52, Art. persons (with the exception of the Central Bank of the Russian Federation, credit institutions (hereinafter - the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and business entities scarlet entrepreneurship. For the purposes of this Directive, small business entities are understood to be legal entities classified in accordance with the conditions established by Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2007, No. 31, Article 4006; No. 43, Article 5084; 2008, No. 30, Article 3615, Article 3616; 2009, No. 31, Article 3923; No. 52, Article 6441; 2010, No. 28, Article 3553 ; 2011, No. 27, article 3880; No. 50, article 7343; 2013, No. 27, article 3436, article 3477; No. 30, article 4071; No. 52, article 6961), to small enterprises, in including micro-enterprises. When conducting cash transactions, recipients of budgetary funds are guided by this Instruction, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.

It seems that everything has already been written and told about online cash desks, but no. Clients contact us daily contentious issues according to 54-FZ. We have already published an article with answers to popular questions. Here we publish a new batch of questions with the answers of the inspector of the Federal Tax Service.

Read on topic

Question #1: Do I need the names of goods on receipts? An organization on UTII that sells beer is exempt from names until 2021, do they need to write names on checks?

171 and 261 of the Federal Law say that it is necessary, if necessary, is it possible to simply enter the name of the beer and punch it at the same price, or do you still need the full name of each type of alcohol on the check.

Also, if they have beer and products, will they sell beer by name, and products can be without until 2021, or do you need everything at once?

Answer:

Question #2: Organization within retail(uses the UTII taxation system), sells alcoholic products. Completion kits for cash registers have been paid for, all contracts with suppliers have been signed, and an agreement with OFD has been concluded. What to do if the ECLZ expires before the completion kit arrives, how to sell alcoholic beverages through EGAIS?

Answer: Upon detection of the fact of non-use by organizations and individual entrepreneurs in the implementation alcoholic products cash register equipment in accordance with the requirements of the Federal Law of 03.07.2016 N 261-FZ, but in the presence of circumstances indicating that the person who committed administrative offense, all measures were taken to comply with the requirements of the legislation of the Russian Federation on state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products in terms of the use of cash registers in the retail sale of alcoholic products and retail alcoholic products in the provision of services Catering,We believe that the said person should not be held liable in such a situation.

This position does not contradict the letter of the MINISTRY OF FINANCE of the RUSSIAN FEDERATION dated March 27, 2017 N 03-01-15/17554.

Question #3: Within two weeks, the data from the CCP goes to the OFD, but there is no response from the OFD about the acceptance of the data. As a result, our CCP shows unsent fiscal documents. Where to this case can I apply, because in two weeks the cash register will be blocked?

Answer: You need to contact technical support OFD.

Question #4: In the certificate-report KM-6, all funds, both cash and electronic, are reflected as readings of the summing counter. Does the line “accepted and credited at the cash desk” reflect only cash?

Answer: Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Business Entities” determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit institutions (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

At the same time, we consider it possible to note the following that, according to paragraph 1 of Article 1 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in cash settlements and (or) settlements using electronic means of payment” (hereinafter - Law No. 54-FZ), the legislation of the Russian Federation on the use of cash registers consists of Law No. 54-FZ and regulatory legal acts adopted in accordance with it.

Given that the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation on Accounting for Trade Operations” (hereinafter referred to as the Resolution) is not a regulatory legal act adopted in accordance with Law No. 54-FZ, then it does not apply to the legislation of the Russian Federation on the use of cash registers and, therefore, is not subject to mandatory application.

Question #5: Should NPOs use CCPs ( charitable foundations)? Our organization does not sell goods or provide services, but accepts donations.

Answer: Paragraph 1 of Article 6 of Federal Law No. 135-FZ of August 11, 1995 (hereinafter referred to as Law No. 135-FZ defines that a charitable organization is a non-governmental (non-state and non-municipal) organization) non-profit organization created to implement provided by law 135-FZ goals by carrying out charitable activities in the interests of society as a whole or certain categories of persons.

In accordance with Article 15 of Law No. 135-FZ, the sources of formation of the property of a charitable organization may include, among other things:

contributions from the founders of a charitable organization;
membership fee(for charities membership-based);
charitable donations, including those of a targeted nature (charitable grants), provided by citizens and legal entities in cash or in kind.

Thus, the calculations related to making the above contributions and charitable donations are not calculations, in the understanding of Article 1.1 of Law No. 54-FZ, and therefore, in their implementation there is no obligation to use cash registers.

At the same time, we consider it possible to note the following that when making settlements related to making the above contributions and charitable donations, it is necessary to draw up cash receipts and debits in accordance with Directive of the Central Bank of the Russian Federation dated 03/11/2014 No. cash transactions by legal entities and simplified procedure conducting cash transactions by individual entrepreneurs and small businesses.

Question #6: IP on UTII - we trade in beer, is it possible to trade products at online checkouts with goods without a name, that is, dial the price manually without the name of the product?

Answer: For individual entrepreneurs who are taxpayers applying patent system taxation and a simplified taxation system, as well as individual entrepreneurs applying the taxation system for agricultural producers, the taxation system in the form of a single tax on imputed income for certain types activities when carrying out the types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, with the exception of individual entrepreneurs engaged in trade in excisable goods, paragraph nine of clause 1 of Article 4.7 (as amended by Federal Law No. 290-FZ of 03.07.2016) regarding the indication of cash receipt and a strict reporting form for the name of goods (works, services) and their quantity is applied from February 1, 2021.

Question #7: How to store printed reports checkout shifts after switching to new order? It is necessary to rewrite the data from the report as we rewrote them in KM4 and KM6?

Answer: Rules for the use of cash registers when making settlements on the territory of the Russian Federation in order to ensure the interests of citizens and organizations, protect consumer rights, as well as ensure established order settlements, the completeness of revenue accounting in organizations and individual entrepreneurs are determined by Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash registers in cash settlements and (or) settlements using electronic means of payment” (hereinafter - Law No. 54-FZ)

Law No. 54-FZ does not establish any restrictions on the methods and forms of accounting and storage by both users and citizens and consumers of both cash receipts and the information contained in them.

We also consider it necessary to note that the Decree of the Goskomstat of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting for trade operations” (hereinafter referred to as the Decree) is not a regulatory legal act adopted in accordance with Law No. 54-FZ, then it does not apply to the legislation of the Russian Federation on the use of cash registers and, therefore, is not subject to mandatory application.

Question #8: FN was paid in March, but has not yet come to the supplier. Other providers require registration with their OFD (for an additional fee)! When will the problem with the release of FN be resolved? How to influence the providers of FN, imposing additional. services?

Answer: This situation is not within the competence of the tax authorities. The Federal Tax Service includes information about each model released in the register of fiscal drives fiscal accumulator. In this situation, you need to apply to the Federal Antimonopoly Service of the Russian Federation, in public organizations for the protection of the rights of entrepreneurs and other public organizations, as well as to law enforcement agencies.

Question #9: What does the obligation of an IR to transfer data through the CCP office to the Federal Tax Service mean? Doesn't OFD betray this data?

Answer: By virtue of clause 6 of article 2.1 of Law No. 54-FZ, users are obliged to ensure the transfer at the time of calculation of all fiscal data in the form of fiscal documents generated using cash registers to the tax authorities through a fiscal data operator, taking into account the provisions of paragraph three of this clause , except for the case specified in paragraph 7 of Article 2 of this Federal Law.

All fiscal documents received by the fiscal data operator are recorded and stored by the fiscal data operator in an uncorrected form in the fiscal data base.

By virtue of paragraph 3 of article 5 of Law No. 54-FZ the user is obliged to have an agreement with the operator of fiscal data for the processing of fiscal data, except for the case provided for by paragraph 7 of Article 2 of this Federal Law.

Question #10: We ship to the client on several invoices on different dates, each invoice contains many items of goods with different prices. With partial payment in cash, it is impossible to determine for which goods and from which invoice the payment is made. What and how to print on the receipt?

Answer:

At the same time, it should be noted that by order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/ [email protected]“On Approval of Additional Details of Fiscal Documents and Formats of Mandatory Fiscal Documents” provides for the relevant features of the calculation method, such as advance / prepayment.

Thus, in the case of advance payments, it is necessary to use cash registers and issue a cash receipt with the corresponding sign of the payment method, and after the final settlement, made using the previously paid payment, issue a cash receipt with the “advance offset” calculation form.

This legal position is consistent with the letter of the Ministry of Finance of the Russian Federation dated November 11, 2016 No. AS-4-20/21 [email protected]

Question #11: What and how to print on the check (name and cost of goods)?

Answer: Paragraph 1 of Article 4.7 of Federal Law N 54-FZ defines a mandatory list of details contained on a cash receipt, a strict reporting form, including:

name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment
payments and their number
unit price including discounts and markups
cost including discounts and markups, indicating the rate of value added tax
the amount of the calculation with a separate indication of the rates and amounts of value added tax at these rates (with the exception of cases of settlements by users who are not taxpayers of value added tax or exempted from fulfilling the obligations of a taxpayer of value added tax, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation) by value added tax).

Question #12: LLC on the simplified tax system, should CCP be used? I understand correctly, from July 1, 2018 ( Automated system BSO). Addition: USN (services).

Answer:

At the same time, in accordance with Part 8 of Article 7 of Law No. 290-FZ, organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash registers, provided that they issue the appropriate forms of strict reporting in the manner established by Law No. 54- Federal Law (as amended until the date of entry into force of Law No. 290-FZ), until 07/01/2018.

Thus, regardless of the applied taxation system, organizations and individual entrepreneurs, when providing services to the population, have the right not to use cash registers until July 1, 2018, provided that the relevant forms of strict reporting are issued in the manner established by Law No. in force until the date of entry into force of Law No. 290-FZ). The procedure for making cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, subject to the issuance of appropriate strict reporting forms by them, was approved by Decree of the Government of the Russian Federation dated 06.05.2008 No. 359.

At the same time, from 07/01/2018, regardless of the applicable taxation system, organizations and individual entrepreneurs are required to use cash registers when providing services to the population.

Question #13: How to properly implement sales using gift certificates?
In 1C, it is proposed to allocate a separate type of payment by “Certificate”, but in this case, revenue is doubled (for the sale of the certificate and for the sale of the certificate).

Answer: Article 1.2 of Law No. 54-FZ provides that settlements are the acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered, acceptance of rates and payment of funds in the form of winnings in the implementation of activities for organization and conduct of gambling, as well as the acceptance of funds in the sale lottery tickets, electronic lottery tickets, acceptance of lottery bets and payment of funds in the form of winnings when organizing and conducting lotteries.

In the case of the sale of gift certificates, the organization must apply the CCP. On the date of sale of the goods, the organization issues to the buyer a cash receipt for the cost of the purchased goods, while in part of the cost of the goods paid for by the certificate.

Further, the acceptance of cash at the cash desk of the organization is drawn up by a cash receipt order, as a rule, at the end of the working day (shift) on the basis of the control tape withdrawn from the cash register, for the total amount of cash accepted, paragraphs. 4.1 p. 4, p. 5 Instructions of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”.

Question #14: The organization is located on OSNO, (wholesale trade) sells sausages for individual entrepreneurs, what should be in the check? A list of names of goods or is it enough “goods - 10%” and “goods -18%”?

Answer: Clause 1 of Article 4.7 of Federal Law N 54-FZ determines that a cashier's check and a strict reporting form contain, with the exception of cases established by this Federal Law, the following mandatory details:

Title of the document;
serial number for the shift;
date, time and place (address) of the settlement (in case of settlement in buildings and premises - address of the building and premises with postal code, in case of settlement in vehicles - name and number vehicle, the address of the organization or the address of registration of an individual entrepreneur, when paying on the Internet - the address of the user's website);
name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;
the tax identification number of the user;
the system of taxation applied in the calculation;
sign of settlement (receipt of funds from the buyer (client) - income, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - return consumption);
name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, disbursements, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the value added tax rate ( except for the cases of settlements by users who are not taxpayers of value added tax or exempted from fulfilling the obligations of a taxpayer of value added tax, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation) by value added tax);
the amount of the calculation with a separate indication of the rates and amounts of value added tax at these rates (with the exception of cases of settlements by users who are not taxpayers of value added tax or exempted from fulfilling the obligations of a taxpayer of value added tax, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation) by value added tax);
form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash and (or) electronic means of payment;
position and surname of the person who made the settlement with the buyer (client), issued a cash receipt or a strict accountability form and issued (transferred) it to the buyer (client) (with the exception of settlements carried out using automatic settlement devices used, among other things, when making settlements using electronic means of payment on the Internet);
registration number cash register equipment;
serial number of the fiscal drive model;
fiscal sign of the document;
the address of the website of the authorized body on the Internet, on which the verification of the fact of recording this calculation and the authenticity of the fiscal sign can be carried out;
subscriber number or e-mail address of the buyer (client) in case of transferring a cash receipt or a strict reporting form to him in electronic form or identifying such cashier's receipt or security clearance form and address information information resource on the Internet, on which such a document can be obtained;
the e-mail address of the sender of the cash receipt or the strict accountability form in electronic form in the case of the transfer to the buyer (client) of the cash receipt or the strict accountability form in electronic form;
serial number of the fiscal document;
shift number;
fiscal attribute of the message (for a cash receipt or a strict reporting form stored in a fiscal accumulator or transmitted to a fiscal data operator).

In the case established by Clause 7 of Article 2 of this Federal Law, the details specified in paragraphs sixteen to eighteen of Clause 1 of this Article may not be indicated on a cash receipt and a strict accountability form.

The Government of the Russian Federation has the right to establish an additional mandatory requisite of a cash receipt or a strict reporting form - a “commodity nomenclature code” determined by the Government of the Russian Federation.

A cash receipt or a strict reporting form, generated using cash register equipment used in an automatic settlement device, must contain as mandatory props serial number of this automatic device for calculations.

A cash receipt and a strict reporting form may contain details not specified in paragraph 1 of this article, taking into account the specifics of the field of activity in which settlements are made.

All details contained on a cash receipt or a strict accountability form must be clear and easy to read for at least six months from the date of their issue on paper.

Question #15: The position of the FSRAR on the non-use of CCP is not clear, if all measures for the acquisition of new equipment are taken. Will there be fines, what to expect from the FSRAR (fines) for non-use of CCP if the ECLZ ends. Or close the store (alcohol)?

Answer: Federal Law No. 261-FZ of July 3, 2016 establishes duty organizations and individual entrepreneurs, regardless of the applicable taxation regime, use cash registers in the retail sale of alcoholic products and the retail sale of alcoholic products in the provision of catering services from 31.03.2017.

According to Part 1 of Article 2.1 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code), an administrative offense is recognized as an unlawful, guilty action (inaction) of an individual or legal entity, for which administrative responsibility is established by the Code or laws of the constituent entities of the Russian Federation on administrative offenses.

In accordance with parts 1 and 4 of article 1.5 of the Code, a person is subject to administrative liability only for those administrative offenses in respect of which his guilt has been established. Irremovable doubts about the guilt of a person brought to administrative responsibility shall be interpreted in favor of this person.

Taking into account the indicated provisions of the Code, if it is discovered that organizations and individual entrepreneurs do not use cash registers in the sale of alcoholic products in accordance with the requirements of Federal Law No. 261-FZ of July 3, 2016, but if there are circumstances indicating that the person who offense, all measures were taken to comply with the requirements of the legislation of the Russian Federation on state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products in terms of the use of cash registers in the retail sale of alcoholic products and the retail sale of alcoholic beverages. products in the provision of catering services, we believe that the said person should not be held liable in such a situation.

In order to establish the fact that exhaustive measures have been taken to comply with the above requirements of the legislation of the Russian Federation, the contract for the supply of a fiscal drive concluded by the user may be examined for a reasonable period before the expiration of the ECLZ block or until the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash registers .

Question #16: IP on USN. Wholesale. The nomenclature of goods is more than 30 thousand items. There can be more than one hundred items in one invoice. How to beat off a check (the whole roll of CL will go away)? Is it enough to just say “auto parts” or “auto chemistry”, etc., on the check?

Answer: Clause 1 of Article 4.7 of Law No. 54-FZ defines a mandatory list of details contained on a cash receipt, a strict reporting form, including the name of goods, works, services (if the volume and list of services can be determined at the time of payment).

At the same time, today Law No. 54-FZ does not contain provisions specifying the requirements for the requisite “name of goods (works, services)” contained on a cash receipt, a strict reporting form, depending on the type and range of goods (works, services).

Question #17: LLC on ENVD. When should the mandatory nomenclature in the check be applied?

Answer: By virtue of paragraph 17 of Article 7 of the Federal Law No. 290-FZ dated 03.07.2016, for individual entrepreneurs who are taxpayers applying the patent taxation system and the simplified taxation system, as well as individual entrepreneurs applying the taxation system for agricultural producers, the taxation system in the form unified tax on imputed income for certain types of activities in the implementation of types of entrepreneurial activities established by paragraph 2 of Article 346.26 tax code Russian Federation, with the exception of individual entrepreneurs engaged in trade in excisable goods, paragraph nine of clause 1 of article 4.7 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended by this Federal Law) in relation to indications on the cash receipt and the strict reporting form of the name of the goods (work, services) and their quantity are used from February 1, 2021.

Question #18: LLC on USNO, UTII, one store - only retail, the second - wholesale and retail. When to transfer the second store to the new application procedure (until 07/01/2018)? The 2nd passes to a new order from 07/01/2017.

Answer: Federal Law No. 54-FZ of May 22, 2003 “On the use of cash registers in cash settlements and (or) settlements using electronic means of payment” (hereinafter - Law No. 54-FZ) defines the rules for the use of cash registers when making settlements on the territory of the Russian Federation in order to ensure the interests of citizens and organizations, protect the rights of consumers, as well as ensure the established procedure for making settlements, the completeness of accounting for revenue in organizations and individual entrepreneurs (paragraph 2 of Article 1 of Law No. 54-FZ).

Paragraph 1 of Article 1.2 of Law No. 54-FZ provides that cash registers are used on the territory of the Russian Federation in without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law No. 54-FZ.

At the same time, in accordance with Part 7 of Article 7 of Federal Law No. 290-FZ dated July 3, 2016 “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Settlements Using Payment Cards” ( hereinafter referred to as Law No. 290-FZ) individual entrepreneurs who are taxpayers applying the patent system of taxation, as well as organizations and individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types of activities, when carrying out the types of entrepreneurial activities established by clause 2 of Article 346.26 of the Tax Code Code of the Russian Federation, can carry out cash cash settlements and (or) settlements using payment cards without the use of cash registers, subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service) in the manner prescribed by Law No. 54-FZ (as amended until the date of entry into force of Law No. 290-FZ), until July 01, 2018.

Clause 2.1 of Article 2 of Law No. 54-FZ (as amended until the date of entry into force of Law No. 290-FZ) determined that the specified document is issued at the time of payment for the goods (work, services) and must contain the following information:

Title of the document;
the serial number of the document, the date of its issue;
name for the organization (last name, first name, patronymic - for an individual entrepreneur);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
name and quantity of paid purchased goods (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

By virtue of paragraph 3 of Article 7 of Federal Law No. 290-FZ of July 3, 2016, cash registers registered with the tax authorities before February 1, 2017 are used, re-registered and deregistered by organizations and individual entrepreneurs in the manner established by the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended, in force until the date of entry into force of this Federal Law) and adopted in in accordance with the laws and regulations, until July 1, 2017.

Question #19: LLC for USN services. We print checks through the menu in 1C "Sales". Sales report is not generated. We make a cash receipt manually. How to fix the problem?

Answer: With this question, it is better to contact the 1C consultation line.